The IRS allows same-sex couples to file jointly following last year's Supreme Court ruling that ruled the Defense of Marriage Act as unconstitutional. South Carolina, however, so far is not following suit when it comes to state taxes.

"Requiring legally married same-sex couples to file excess paperwork and additional tax forms is not only discriminatory, but it is a waste of time and tax dollars," said Rep. Rutherford said in a statement.

Rutherford has also filed a bill to end the ban on gay marriage in South Carolina.